2014 (1) TMI 1142

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....espondent. ORDER The appellant in this case have been providing training relating to various procedures and statutory compliances to be made in relation to export of goods. Revenue wanted to tax their activity under the category of "commercial training and coaching" for the period 1-4-2004 to 31-3-2009. A SCN issued in this regard has been adjudicated, confirming a demand of Rs. 2,93,315/- along....

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....l) Therefore, the appellant prays that their appeal may be admitted without pre-deposit and stay may be granted by ordering waiver of pre-deposit and staying recovery of dues confirmed in the impugned order. 3. Opposing the prayer, the learned AR for Revenue submits that the explanation "vocational training" would only cover courses with the specific syllabus and approved by the Government....